In 2026, income in 1C is recorded using a document that corresponds to the substance of the transaction, while payment is registered separately; the Tax Code does not establish a special procedure for selecting 1C documents. Article 833 of the Tax Code of RK regulates the review of applications and claims for the refund of excess VAT submitted before January 1, 2026, while Articles 837–839 of the Tax Code of RK preserve certain conditions under previously concluded investment contracts and agreements (Arts. 833, 837, 838, 839 of the Tax Code of RK).
What Income Is Recorded in 1C
The software may account for income from the sale of goods, performance of work and provision of services, as well as other receipts of the organization. The recording method is selected not only based on the receipt of money, but primarily according to the economic substance of the transaction and the documents used to formalize it.
For example, a sale to a customer and receipt of payment are related but separate events. A sales document records the transfer of goods, performance of work or provision of services. A bank or cash document registers the payment. If income is accounted for solely based on cash movements, information about the sale and settlements with the counterparty may be recorded incorrectly.
Before entering a document, the accountant should determine:
- who the counterparty is and under which agreement the transaction is conducted;
- what exactly generates the income: goods, work, services or another item;
- the date on which the transaction was formalized and the period in which it must be recorded;
- the currency in which the amount is denominated;
- which tax accounting parameters apply to the transaction;
- which source documents substantiate the transaction.
Income that does not relate to ordinary sales requires particular attention. This may include, for example, interest on a bank deposit. When accounting for it, accrued interest is separated from the movement of the deposit principal.
How to Post Income Without Confusing It with Payment
First, a document corresponding to the business transaction is registered in 1C. Its type depends on the configuration used, the database settings and the nature of the income. There is no universal document for all receipts, so the transaction type is selected according to its substance, rather than solely by the name of a button or software section.
After completing the document, it is necessary to verify the organization, counterparty, agreement, date, amount, currency and income item. If the database maintains accounting by business unit, line of business or project, the corresponding analytical details must also be completed before posting the document.
The posting result should then be opened and the accounting entries checked. The accountant must ensure that:
- the income is recorded according to its intended purpose;
- the receivable from the customer or another counterparty is recognized correctly;
- the payment is not recognized as income a second time;
- the transaction currency matches the currency of the agreement and the account used;
- the analytical details make it possible to find the transaction in reports;
- the document is included in the selected accounting period.
The receipt of money is posted separately using a bank or cash document. It is linked to the relevant counterparty, agreement and settlement document if such accounting is provided for by the database settings. This helps to settle the liability correctly, allocate advances and avoid recording the same transaction twice.
A manual transaction should be used when a standard document is unsuitable and the accountant has assessed its effect on the applicable types of accounting in advance. A manual entry may create accounting postings without populating the registers on which certain reports are based. Therefore, after it is posted, both the entries and the inclusion of the amount in the required reports must be checked.
Deposit Income and Foreign Currency Transactions
Deposit transactions require separate accounting for the deposit principal and the income earned on it. The currency must be specified correctly for the bank account in 1C. Transferring money to a deposit records the placement of funds, whereas deposit income is the interest accrued by the bank.
Deposit interest is accounted for as a separate transaction based on bank documents. If the deposit is denominated in a foreign currency, the relevant currency is selected when registering the accrual, and the foreign currency accounting settings are checked. The amount in the bank statement is reconciled with the account currency, payment purpose and substance of the transaction.
The practical sequence is as follows:
- Create or verify bank accounts for deposits in the relevant currencies.
- Record the transfer of the principal amount to the deposit account.
- Register the accrual of deposit income separately from the deposit principal.
- Record the actual receipt of interest according to the bank statement.
- Check the entries, currency and income analytics.
If funds are transferred between a tenge-denominated current account and a foreign currency deposit or between accounts in different currencies, the foreign currency transaction settings must be checked before posting the documents. The specific sequence of documents depends on the configuration and the accounting procedure adopted by the organization.
How to Verify Income Before Closing the Period
After entering the documents, reviewing only the bank account turnover is insufficient. Verification is performed sequentially: from the document used to formalize the transaction to the generated entries, settlements with the counterparty and final reports.
First, sales documents, bank statements and information on settlements with counterparties are reconciled. The trial balance is then analyzed, with amounts broken down by counterparties, agreements, business units and income items. If discrepancies are identified, the source document is opened and the cause is determined before the final amount is adjusted with a manual entry.
Common causes of errors include an incorrect document date, the wrong agreement, incomplete analytical details, posting a payment again as income and selecting an unsuitable transaction type. For foreign currency income, the currencies of the bank account and document are also checked.
Before correcting a period that has already been closed, the effect of the change on accounting and tax indicators must be assessed. If reporting for the period has already been prepared or submitted, the correction method is selected in view of the circumstances of the transaction and the adopted accounting procedure. The article number of the Tax Code of RK cannot be determined solely by the name of the transaction: Articles 833 and 837–839 regulate special transitional and investment matters, rather than the general procedure for recording income in 1C (Arts. 833, 837, 838, 839 of the Tax Code of RK).
Frequently Asked Questions
Is the receipt of money in a current account always considered income? — No. It may be payment of a debt, an advance, a refund, a loan or a transfer between the entity's own accounts. The transaction type is determined based on the agreement, payment purpose and documents.
Can all income be recorded using a single document? — There is no universal document for all types of income. The document type is selected according to what occurred: a sale, receipt of payment, accrual of interest or another transaction.
Why does income appear in the entries but not in the required report? — This may be caused by incomplete analytical details, filters in the report settings or a manual transaction that did not populate the registers used by the report. The document movements, analytical details and report parameters must be checked.
Is the transfer of the principal amount to a deposit considered income? — No. Placing the entity's own money in a deposit account is recorded separately from accrued bank interest.
Which article of the Tax Code of RK applies in 2026? — The article is determined according to the type of income, tax regime and circumstances of the transaction. Article 833 concerns applications and claims for the refund of excess VAT submitted before January 1, 2026, while Articles 837–839 preserve certain conditions of previously concluded investment contracts and agreements; these provisions do not establish a general procedure for recording income in 1C (Arts. 833, 837, 838, 839 of the Tax Code of RK).
Regulatory Framework
Article 833 of the Tax Code of RK preserves the previous procedure and time limits for reviewing applications and claims for the refund of excess VAT submitted before January 1, 2026. Articles 837 and 838 of the Tax Code of RK provide for the preservation of the established conditions under certain investment contracts and agreements concluded before January 1, 2026. Article 839 of the Tax Code of RK preserves the VAT exemption for imports of raw materials and supplies in the cases specified therein until the relevant contract expires (Arts. 833, 837, 838, 839 of the Tax Code of RK).